ECJ Taxation – VAT – Directive 2006/112/EC – Article 90(1) – Price reduced after the supply has taken place – National legislation which makes the reduction of the taxable amount contingent on the supplier of the goods or services possessing acknowledgment of receipt of a correcting invoice by the purchaser of the goods or services – Principle of VAT neutrality – Principle of proportionality
Judges:
J.N. Cunha Rodrigues, P
Citations:
C-588/10, [2012] EUECJ C-588/10
Links:
Statutes:
European, VAT
Updated: 04 October 2022; Ref: scu.451174
